https://www.taxtmi.com/caselaws?id=379391 A concession under an incentive scheme must be confined to the class of beneficiaries and conditions expressly prescribed in the connected government orders. Read with the earlier order, the 28.08.1993 scheme applied only to new industrial units and to existing units making additional investment after the order. An export-oriented unit established in 1956, already in existence when the scheme was issued and having made no additional investment, did not satisfy those conditions, so it was not entitled to sales tax refund under the scheme. en-us Fri, 05 Apr 2019 00:00:00 +0530 Thu, 02 May 2019 14:07:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379391 A concession under an incentive scheme must be confined to the class of beneficiaries and conditions expressly prescribed in the connected government orders. Read with the earlier order, the 28.08.1993 scheme applied only to new industrial units and to existing units making additional investment after the order. An export-oriented unit established in 1956, already in existence when the scheme was issued and having made no additional investment, did not satisfy those conditions, so it was not entitled to sales tax refund under the scheme. Case-Laws VAT and Sales Tax Fri, 05 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379391